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2025 (1) TMI 885

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..... Violation of principles of natural justice - lack of proper service of notice to the petitioner - petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Standing Counsel appearing for the respondent does not have any serious objection - .....

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..... 2. The present writ petition is filed challenging the impugned order in OIO Sl.No.08/2023-GST-SUPDT dated 09.10.2023, passed by the respondent and Form GST DRC-07 dated 25.01.2024 having reference No.ZD330124118879A for the Financial Year 2018-19 issued by the respondent. 3. It is submitted by the learned counsel for the petitioner that the petitioner is running a police canteen and had taken GST .....

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..... r a personal hearing. It is submitted by the learned counsel for the petitioner that neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded under the field Additional Notices and Orders tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unab .....

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..... h their objections to the proposal, to which the learned Standing Counsel appearing for the respondent does not have any serious objection. 7. In view thereof, the impugned order and consequential notice passed by the respondent dated 09.10.2023 and 25.01.2024 respectively are hereby set aside and this Court is inclined to pass the following orders: a) The petitioner shall deposit 25% of the dispu .....

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